How to cite this paper
Solikhah, B & Jariyah, J. (2020). Corporate governance attribute, blockholder ownership and accounting conservatism: Which aspects reduce the cost of equity?.Accounting, 6(7), 1275-1284.
Refrences
Appiah, K. O., & Amon, C. (2015). Board audit committee and corporate insolvency. Journal of Applied Accounting Research, 18(3), 298-316.
Botosan, C. A. (2006). Disclosure and the cost of capital: what do we know? Accounting and Business Research, 36(sup1), 31–40.
Bozec, Y., Laurin, C., & Meier, I. (2014). The relation between excess control and cost of capital. International Journal of Managerial Finance, 10(1), 93–114.
Bronson, S. N., Carcello, J. V., Hollingsworth, C. W., & Neal, T. L. (2009). Are fully independent audit committees really necessary?", Journal of Accounting and Public Policy, 28(4), 265–280.
Brunzell, T., & Liljeblom, E. (2014). Chairmen’s perceptions of female board representation: a study on Nordic listed companies. Equality, Diversity and Inclusion: An International Journal, 33(6), 523–534.
Carty, R., & Weiss, G. (2012). Does CEO duality affect corporate performance? Evidence from the US Banking Crisis. Journal of Financial Regulation and Compliance, 20(1), 26–40.
Chan, A. L., Lin, S. W. J., & Strong, N. (2009). Accounting conservatism and the cost of equity capital: UK evidence. Managerial Finance, 35(4), 325–345.
Chen, K., Chen, Z., & Wei, K. C. J. (2009). Legal protection of investors, corporate governance, and the cost of equity capital. Journal of Corporate Finance, 15(3), 273–289.
Daily, C. M., & Dalton, D. R. (2003). Dollars and sense: The path to board independence. The Journal of Business Strategy, 24(3), 41–43.
Darmadi, S. (2013). Do women in top management affect firm performance? Evidence from Indonesia. Corporate Governance: The International Journal of Business in Society, 13(3), 288–304.
Embong, Z., Mohd‐Saleh, N., & Sabri Hassan, M. (2012). Firm size, disclosure and cost of equity capital. Asian Review of Accounting, 20(2), 119–139.
Fidanoski, F., Simeonovski, K., & Mateska, V. (2014). The impact of board diversity on corporate performance: New evidence from southeast Europe. Corporate Governance in the US and Global Settings. Advances in Financial Economics, 17, 81-123.
Francis, J., Lafond, R., Olsson, P. M., Schipper, K., Francis, J., Lafond, R., & Schipper, K. (2015). Costs of equity and attributes. The Accounting Review, 79(4), 967–1010.
Gamaliel, H. & Sugiri, S. (2013). Conservatism and the cost of equity capital: a multi-dimensional measurement approach. Journal of Indonesian Economy and Business, 28(3), 322-335.
Gaur, S. S., Bathula, H., & Singh, D. (2015). Ownership concentration, board characteristics and firm performance. Management Decision, 53(5), 911–931.
Haryono, S.A., & Fitriany, E. F. (2015). Analysis of the Effect of Capital Structure and Ownership Structure on Company Value. Proceedings of the National Symposium on Accounting XVIII, Medan, Indonesia.
Hu, J., Li, A. Y., & Zhang, F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of International Accounting, Auditing and Taxation, 23(1), 32–43.
Jane Lenard, M., Yu, B., Anne York, E., & Wu, S. (2014). Impact of board gender diversity on firm risk. Managerial Finance, 40(8), 787–803.
Jara Bertin, M., & Tomás Arias Moya, J. (2013). The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Academia Revista Latinoamericana de Administración, 26(1), 139-169.
Kang, T., Kohlbeck, M., & Yoo, Y. (2015). The relation between accounting information-based firm risk proxies and cost of equity capital across countries. Pacific Accounting Review, 27(1), 69–94.
Khlif, H., Samaha, K., & Azzam, I. (2015). Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets. Journal of Applied Accounting Research, 16(1), 28–57.
Kılıç, M., & Kuzey, C. (2016). The effect of board gender diversity on firm performance: evidence from Turkey", Gender in Management: An International Journal, 31(7), 434–455.
Lara, J. M. G., Osma, B. G., & Penalva, F. (2011). Conditional conservatism and cost of capital. Review of Accounting Studies, 16(2), 247–271.
Ramadhani, Z. I., & Adhariani, D. (2015). The Effect of Gender Diversity on Company Financial Performance and Investment Efficiency. Proceedings of the XVIII Accounting National Symposium, Medan. Indonesia.
Reverte, C. (2009). Do better governed firms enjoy a lower cost of equity capital?: Evidence from Spanish Firms. Corporate Governance: The International Journal of Business in Society, 9(2), 133–145.
Rodriguez-Fernandez, M., Fernandez-Alonso, S., & Rodriguez-Rodriguez, J. (2014). Board characteristics and firm performance in Spain. Corporate Governance: The International Journal of Business in Society, 14(4), 485–503.
Sari, I. C., & Diyanti, V., (2015). Effect of Effectiveness of the Board of Commissioners and Family Controllers on Equity Costs. Jurnal Ekonomi Universitas Indonesia, 1(1), 1–26.
Smith, M., Ren, Y., & Dong, Y. (2011). The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures, Asian Review of Accounting, 19(2), 171–185.
Solikhah, B., Wahyudin, A, Yulianto, A., & Pratiwi, Y.E. (2018). An exploration of accounting conservatism practise: Empirical evidence from developing country. Research Journal of Finance and Accounting, 9(18), 119-126.
Teti, E., Dell’Acqua, A., Etro, L., & Resmini, F. (2016). Corporate governance and cost of equity: empirical evidence from Latin American companies. Corporate Governance: The International Journal of Business in Society, 16(5), 831–848.
Thomsen, S., Pedersen, T., & Kvist, H. K. (2006). Blockholder ownership: Effects on firm value in market and control based governance systems, Journal of Corporate Finance, 12(2), 246–269.
Tran, D. H. (2014). Multiple corporate governance attributes and the cost of capital - Evidence from Germany". British Accounting Review, 46(2), 179–197.
University of Oxford. (2014). Asian Capital Market Development and Integration: Challenges and Opportunities.
Vinteen, G., & Lee, C. (1993). Audit committees and corporate control. Managerial Auditing Journal, 8, 11–24.
Wahyudin, A., & Solikhah, B. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. Corporate Governance: The International Journal of Business in Society, 17(2), 250–265.
Xie, Y., Zheng, L., & Amy Lau, H. L. (2012). Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling. Pacific Accounting Review, 24(2), 138–160.
Yammeesri, J., & Kanthi Herath, S. (2010). Board characteristics and corporate value: evidence from Thailand. Corporate Governance: The International Journal of Business in Society, 10(3), 279–292.
Botosan, C. A. (2006). Disclosure and the cost of capital: what do we know? Accounting and Business Research, 36(sup1), 31–40.
Bozec, Y., Laurin, C., & Meier, I. (2014). The relation between excess control and cost of capital. International Journal of Managerial Finance, 10(1), 93–114.
Bronson, S. N., Carcello, J. V., Hollingsworth, C. W., & Neal, T. L. (2009). Are fully independent audit committees really necessary?", Journal of Accounting and Public Policy, 28(4), 265–280.
Brunzell, T., & Liljeblom, E. (2014). Chairmen’s perceptions of female board representation: a study on Nordic listed companies. Equality, Diversity and Inclusion: An International Journal, 33(6), 523–534.
Carty, R., & Weiss, G. (2012). Does CEO duality affect corporate performance? Evidence from the US Banking Crisis. Journal of Financial Regulation and Compliance, 20(1), 26–40.
Chan, A. L., Lin, S. W. J., & Strong, N. (2009). Accounting conservatism and the cost of equity capital: UK evidence. Managerial Finance, 35(4), 325–345.
Chen, K., Chen, Z., & Wei, K. C. J. (2009). Legal protection of investors, corporate governance, and the cost of equity capital. Journal of Corporate Finance, 15(3), 273–289.
Daily, C. M., & Dalton, D. R. (2003). Dollars and sense: The path to board independence. The Journal of Business Strategy, 24(3), 41–43.
Darmadi, S. (2013). Do women in top management affect firm performance? Evidence from Indonesia. Corporate Governance: The International Journal of Business in Society, 13(3), 288–304.
Embong, Z., Mohd‐Saleh, N., & Sabri Hassan, M. (2012). Firm size, disclosure and cost of equity capital. Asian Review of Accounting, 20(2), 119–139.
Fidanoski, F., Simeonovski, K., & Mateska, V. (2014). The impact of board diversity on corporate performance: New evidence from southeast Europe. Corporate Governance in the US and Global Settings. Advances in Financial Economics, 17, 81-123.
Francis, J., Lafond, R., Olsson, P. M., Schipper, K., Francis, J., Lafond, R., & Schipper, K. (2015). Costs of equity and attributes. The Accounting Review, 79(4), 967–1010.
Gamaliel, H. & Sugiri, S. (2013). Conservatism and the cost of equity capital: a multi-dimensional measurement approach. Journal of Indonesian Economy and Business, 28(3), 322-335.
Gaur, S. S., Bathula, H., & Singh, D. (2015). Ownership concentration, board characteristics and firm performance. Management Decision, 53(5), 911–931.
Haryono, S.A., & Fitriany, E. F. (2015). Analysis of the Effect of Capital Structure and Ownership Structure on Company Value. Proceedings of the National Symposium on Accounting XVIII, Medan, Indonesia.
Hu, J., Li, A. Y., & Zhang, F. (2014). Does accounting conservatism improve the corporate information environment?. Journal of International Accounting, Auditing and Taxation, 23(1), 32–43.
Jane Lenard, M., Yu, B., Anne York, E., & Wu, S. (2014). Impact of board gender diversity on firm risk. Managerial Finance, 40(8), 787–803.
Jara Bertin, M., & Tomás Arias Moya, J. (2013). The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Academia Revista Latinoamericana de Administración, 26(1), 139-169.
Kang, T., Kohlbeck, M., & Yoo, Y. (2015). The relation between accounting information-based firm risk proxies and cost of equity capital across countries. Pacific Accounting Review, 27(1), 69–94.
Khlif, H., Samaha, K., & Azzam, I. (2015). Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets. Journal of Applied Accounting Research, 16(1), 28–57.
Kılıç, M., & Kuzey, C. (2016). The effect of board gender diversity on firm performance: evidence from Turkey", Gender in Management: An International Journal, 31(7), 434–455.
Lara, J. M. G., Osma, B. G., & Penalva, F. (2011). Conditional conservatism and cost of capital. Review of Accounting Studies, 16(2), 247–271.
Ramadhani, Z. I., & Adhariani, D. (2015). The Effect of Gender Diversity on Company Financial Performance and Investment Efficiency. Proceedings of the XVIII Accounting National Symposium, Medan. Indonesia.
Reverte, C. (2009). Do better governed firms enjoy a lower cost of equity capital?: Evidence from Spanish Firms. Corporate Governance: The International Journal of Business in Society, 9(2), 133–145.
Rodriguez-Fernandez, M., Fernandez-Alonso, S., & Rodriguez-Rodriguez, J. (2014). Board characteristics and firm performance in Spain. Corporate Governance: The International Journal of Business in Society, 14(4), 485–503.
Sari, I. C., & Diyanti, V., (2015). Effect of Effectiveness of the Board of Commissioners and Family Controllers on Equity Costs. Jurnal Ekonomi Universitas Indonesia, 1(1), 1–26.
Smith, M., Ren, Y., & Dong, Y. (2011). The predictive ability of “conservatism” and “governance” variables in corporate financial disclosures, Asian Review of Accounting, 19(2), 171–185.
Solikhah, B., Wahyudin, A, Yulianto, A., & Pratiwi, Y.E. (2018). An exploration of accounting conservatism practise: Empirical evidence from developing country. Research Journal of Finance and Accounting, 9(18), 119-126.
Teti, E., Dell’Acqua, A., Etro, L., & Resmini, F. (2016). Corporate governance and cost of equity: empirical evidence from Latin American companies. Corporate Governance: The International Journal of Business in Society, 16(5), 831–848.
Thomsen, S., Pedersen, T., & Kvist, H. K. (2006). Blockholder ownership: Effects on firm value in market and control based governance systems, Journal of Corporate Finance, 12(2), 246–269.
Tran, D. H. (2014). Multiple corporate governance attributes and the cost of capital - Evidence from Germany". British Accounting Review, 46(2), 179–197.
University of Oxford. (2014). Asian Capital Market Development and Integration: Challenges and Opportunities.
Vinteen, G., & Lee, C. (1993). Audit committees and corporate control. Managerial Auditing Journal, 8, 11–24.
Wahyudin, A., & Solikhah, B. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. Corporate Governance: The International Journal of Business in Society, 17(2), 250–265.
Xie, Y., Zheng, L., & Amy Lau, H. L. (2012). Reporting incentives for accounting conservatism, evidence from asset and equity tunnelling. Pacific Accounting Review, 24(2), 138–160.
Yammeesri, J., & Kanthi Herath, S. (2010). Board characteristics and corporate value: evidence from Thailand. Corporate Governance: The International Journal of Business in Society, 10(3), 279–292.